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NY F89253

July 28, 2000

CLA-2-96:RR:NC:SP:233 F89253


TARIFF NO.: 6302.99.2000; 4602.10.8000; 3924.90.5500; 9019.10.2050; 9603.29.4090 Ms. Stacy Haines
Wal-Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-8023

RE: The tariff classification of a sisal bath sponge, a sisal back scrubber, a loofah sponge, a small loofah pad, a mesh bath sponge, a wooden hand massager, a wooden facial brush and a wooden nail brush from China.

Dear Ms. Haines:

In your letter dated June 26, 2000, you requested a tariff classification ruling.

The submitted sample is a “Natural Beauty Set,” Style WM-2033, consisting of a clear PVC zippered bag containing a sisal bath sponge, a sisal back scrubber, a loofah sponge, a small loofah pad, a mesh bath sponge, a wooden hand massager, a wooden facial brush, and a wooden nail brush. The bag is designed to hold/store the articles when not being used. It is the right size to encompass the eight items. Although packaged together for retail sale, the individual items do not contribute to a specific function. Therefore, they must be classified separately.

Your sample is being retained for official purposes.

The applicable subheading for the sisal bath sponge and the sisal back scrubber will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: other: of other textile materials: other. The rate of duty will be 8.8 % ad valorem. The sisal sponge and scrubber fall within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the loofah sponge and the small loofah pad will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3% ad valorem.

The applicable subheading for the mesh bath sponge will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other. The duty rate will be 3.4 % ad valorem.

The applicable subheading for the wooden hand massager will be 9019.10.2050, HTS, which provides for mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the wooden facial brush and the wooden nail brush will be 9603.29.4090, HTS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person other: valued not over 40 cents each, other. The rate of duty will be 0.2 cents each plus 7% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-637-7061.


Robert B. Swierupski

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